| 中小企业会计行为和会计监督的现状和存在问题 |
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| 引用本文： | 李继楼.中小企业会计行为和会计监督的现状和存在问题[J].保山师专学报,2011,30(2):83-87. |
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| 作者姓名： | 李继楼 |
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| 作者单位： | 保山学院数学系; |
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| 基金项目： | 云南省会计学会会计理论研究课题(文件号:云财会学[2010-7]) |
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| 摘 要： | 随着中国经济的稳步发展,中国政府高度重视中小企业发展,制定的一系列扶持中小企业发展的政策,解决中小企业面临的突出矛盾和问题,全面提高中小企业整体素质和市场竞争力。这些政策措施要得到充分落实、发挥作用,就必须充分认识和揭示中小企业会计监督环境亟待优化,会计行为不规范,会计资料不真实、会计监督弱化的问题,促进中小企业健康协调发展。
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| 关 键 词： | 中小企业 会计行为 不规范 会计监督 弱化 |
SME Accounting Practices and Status and Problems of Oversight |
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| Li Ji-lou.SME Accounting Practices and Status and Problems of Oversight[J].Journal of Baoshan Teachers' College,2011,30(2):83-87. |
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| Authors: | Li Ji-lou |
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| Institution: | Li Ji-lou(Math Dept.Baoshan College,Baoshan,Yunnan,678000) |
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| Abstract: | With the steady development of China's economy,the Chinese government attaches great importance to the development of SMEs,to develop a series of policies to support SME development,SMEs are facing to resolve the outstanding contradictions and problems,and comprehensively improve the overall quality of SMEs and market competitiveness.These policy measures should be fully implemented,to play a role,they must fully understand the accounting control environment and reveals the urgent need for SMEs optimization... |
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| Keywords: | SMEs accounting practices not standardized accounting oversight weakening |
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